IB CONSULT: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
IB CONSULT
Largest movements
- Receivables within one year -€21,437
down €21,437 (-98.8%), from €21,694 to €256
of which Trade receivables: -€21,037
- Cash +€4,690
up €4,690 (+10564.5%), from €44 to €4,734
mainly Receivables within one year (+€21,437) and Other debts (+€8)
- Trade debts -€10,335
down €10,335 (-97.9%), from €10,557 to €223
- Profit (loss) carried forward -€4,923
down €4,923, from €4,425 to -€498
- Tax, wage and social debts -€1,499
no longer reported in 2025 (was €1,499)
- Gross operating margin -€13,428
down €13,428, from €9,090 to -€4,338
- Taxes -€1,499
no longer reported in 2025 (was €1,499)
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,738 | €4,990 | -€16,748 | -77.0% |
| Current assets | 29/58 | €21,738 | €4,990 | -€16,748 | -77.0% |
| Amounts receivable within one year | 40/41 | €21,694 | €256 | -€21,437 | -98.8% |
| Trade receivables | 40 | €21,037 | - | -€21,037 | |
| Other amounts receivable | 41 | €657 | €256 | -€401 | -61.0% |
| Cash at bank and in hand | 54/58 | €44 | €4,734 | +€4,690 | +10564.5% |
| Total equity and liabilities | 10/49 | €21,738 | €4,990 | -€16,748 | -77.0% |
| Equity | 10/15 | €7,425 | €2,502 | -€4,923 | -66.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,425 | -€498 | -€4,923 | |
| Amounts payable | 17/49 | €14,313 | €2,489 | -€11,825 | -82.6% |
| Amounts payable within one year | 42/48 | €14,313 | €2,489 | -€11,825 | -82.6% |
| Trade debts | 44 | €10,557 | €223 | -€10,335 | -97.9% |
| Suppliers | 440/4 | €10,557 | €223 | -€10,335 | -97.9% |
| Taxes, remuneration and social security | 45 | €1,499 | - | -€1,499 | |
| Taxes | 450/3 | €1,499 | - | -€1,499 | |
| Other amounts payable | 47/48 | €2,257 | €2,266 | +€8 | +0.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €9,090 | -€4,338 | -€13,428 | |
| Operating profit (loss) | 9901 | €8,703 | -€4,738 | -€13,440 | |
| Financial charges | 65/66B | €115 | €185 | +€70 | +60.9% |
| Recurring financial charges | 65 | €115 | €185 | +€70 | +60.9% |
| Profit (loss) for the period before taxes | 9903 | €8,588 | -€4,923 | -€13,511 | |
| Income taxes | 67/77 | €1,499 | - | -€1,499 | |
| Profit (loss) for the period | 9904 | €7,089 | -€4,923 | -€12,012 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,089 | -€4,923 | -€12,012 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.